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Financial Statement Disclosure - Common Issues  

CATEGORY: Accounting & Auditing
COURSE ID: CLDISC, VERSION 5.00
(132)
Online & Mobile, Download
6 CPE Credits
Level: Basic

Some disclosures may be efficiently provided on the face of the financial statements, for example, the allowance for uncollectible receivables. Other disclosures may be provided either on the face of the financial statements or in notes depending on considerations such as space limitations. This interactive self-study course explains various disclosures for nonpublic companies commonly made in the notes. However, this course does not attempt to describe all possible disclosures. Chapter 1 covers form and style considerations, determining necessary disclosures, and a summary of significant accounting policies. Chapter 2 covers common problems in preparing frequent disclosures, general disclosures, and other various disclosures. Chapter 3 delves into disclosure of information about financial instruments. Finally, Chapter 4 covers risks and uncertainties.

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